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Amelia Sholeha
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Journal of Accounting and Finance (JACFIN)
Published by Universitas Muhadi Setiabudi
ISSN : -     EISSN : 27465624     DOI : https://doi.org/10.46772/jacfin.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, auditing, corporate Governance, taxation, Capital Market, banking, sistem informasi akuntansi, sustainability reporting, corporate finance. JACFIN adalah Open - Access Journal yang terindex pada Google Scholar. Setiap artikel yang masuk pada JACFIN akan direview maksimum dalam 8-10 minggu dengan batas maksimum plagiarisme mencapai 30%
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 65 Documents
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Pengaruh Jumlah UMKM dan Modal UMUM terhadap Pertumbuhan Ekonomi di Kabupaten Brebes Dewi Safitri; Titi Rahmawati; Dumadi; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.970

Abstract

Micro, small and medium enterprises (MSMEs) are one of the business sectors that can grow and develop in the economy in Brebes. MSMEs are a good place to create jobs planned by both the government, the private sector and individual businesses. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The purpose of the study is to analyze the influence of the number of MSMEs and MSME capital on economic growth in Small Medium Enterpreses activities in Brebes both partially and simultaneously. The data analysis techniques used in this study are classical assumption analysis and multiple linear regression. Hypothesis testing using multiple linear regression analysis, with the help of the SPSS program. The results of the study simultaneously showed that the number of MSMEs had a positive influence and a significant value of 0.00 > 0.005 and the influence of MSME capital had a positive influence and a significant value of 0.00 > 0.005 on the economic growth of Small Medium Enterpreses activities in Brebes. The results of the persial test show that the influence of the number of MSMEs and MSME capital has a significant effect on the economic growth of Small Medium Enterpresses activities in Brebes.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal pada Kabupaten di Jawa Tengah Nurul Fitriyani; Hilda Kumala Wulandari; Roni; Andi Yulianto; Slamet Bambang Riono
Journal of Accounting and Finance (JACFIN) Vol. 2 No. 2 (2020): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v2i2.971

Abstract

This study aims to determine the impact or influence of local original income (PAD) of the general allocation fund (DAU) and capital expenditure on districts or cities in Central Java Province. This research is a quantitative study by applying secondary data. The research population is a report on the capital expenditure of the district or city government in Central Java province starting from 2019-2020 consisting of 35 regencies/cities. The sample of this study is the capital expenditure report of the local government of Brebes Regency whose APBD realization report is listed in the 2019-2020 APBD realization report and uses purposive sampling. The analysis technique utilized in this study is multiple linear regression with the help of the SPSS application. From the results of the study, it was revealed that the variables of Regional Original Income and General Allocation Fund had a significant positive impact on Capital Expenditure
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Audit Delay Pada Perusahaan Sub Sektor Perhotelan, Pariwisata & Restaurant yang Terdaftar di Bursa Efek Indonesia Ika Supratiwi; Maftukhin; Nasiruddin; Hilda Kumala Wulandari; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.973

Abstract

Audit delay plays an important role in publishing financial statement information. In this study, the author proves whether company size and leverage affect audit delays by including empirical evidence. The data processed is secondary data by analyzing financial statements covering the hospitality, tourism and restaurant sub-sectors that have been listed on the Indonesia Stock Exchange 2015-2019. The type of method used by the sample for this study was determined using targeted sampling techniques and out of a total of 36 companies there were 30 companies selected to be used as research samples Data processing analysis methods using SPSS 22 software. The results of this study that the size of the company and leverage showed the results had a positive effect on audit delay.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan Koperasi Simpan Pinjam Swamitra Mitra Bahari Tegal Asih Setyaningsih; Roni; Andi Yulianto; Slamet Bambang Riono; Dwi Harini
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.974

Abstract

This research is entitled financial ratio analysis to assess the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative. The purpose of this study is to determine the financial performance of the Swamitra Mitra Bahari Tegal savings and loan cooperative regarding the assessment of financial performance. This research method uses quantitative descriptive research. The population in this study is the financial statements of the Swamitra Mitra Bahari Tegal savings and loan cooperative, with the sample taken is the cooperative's financial statements for the last two years, namely 2020 and 2021. The result of this study is that the liquidity ratio and solvency ratio in the Swamitra Mitra Bahari Tegal savings and loan cooperative in 2020 to 2021 are included in the bad criteria. The rentability ratio in the ROA analysis results in 2020 is included in the less good criteria and in 2021 it is included in the criteria is quite good, while the ROE analysis results in 2020 are included in the good criteria and in 2021 it is included in the excellent criteria.
Pengaruh Profitabilitas dan Net Profit Margin terhadap Harga Saham Perusahaan Manufaktur Fora Susanti; Anisa Sains Kharisma; Titi Rahmawati; Nasiruddin; Roni
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.975

Abstract

Recently, Indonesian people are very interested in stocks as a form of investment. Stock investment was chosen because it can generate large returns in a short time or short returns in one day. Most of the returns obtained come from the increase or decrease in stock prices from one time to another. The purpose of this study is to determine and assess the effect of profitability metrics (ROA and ROE) and net profit margin, either individually or together, on stock prices. To ensure the relationship between the independent variable and the dependent variable, the researcher used an associative causal approach. 15 (fifteen) manufacturing companies in the foodsand beverage sub-sector for the year 2019–2020 listed on the IDX are the population of this study. According to the analysis findings, NPM has a considerable impact on the share price alone, while profitability has a smaller impact. The results of the F test simultaneously show that the three variables have no significant effect on stock prices.
Non Debt Tax Shield, Struktur Aktiva, Profitabilitas dan Ukuran Perusahaan terhadap Kebijakan Hutang Perusahaan pada Sektor Pertambangan yang Terdaftar di BEI Melly Pitria Indriani; Yenny Ernitawati; Anisa Sains Kharisma; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.976

Abstract

Maintaining the sustainability of the company can be done by paying attention to the company's financial management. If the company's internal funding sources do not reach its operational costs, the option that can be chosen is to use external funding sources (debt). The purpose of this study is to prove whether there is an effect of non-debt tax shield, asset structure, profitability and firm size on debt policy. Sampling used purposive sampling technique. The analysis technique uses multiple linear regression with the help SPSS. Partially the results determine the non-debt tax shield variable has a negative effect on debt policy. However, the asset structure and profitability variables have a significant positive effect on debt policy and the firm size variable shows no effect on the company's debt policy. Simultaneously, non-debt tax shield, asset structure, profitability and firm size affect the company's debt policy.
Pajak Hiburan, Pajak Parkir dan Pajak Reklame terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah, Kabupaten Brebes Dhina Nur Farida; Mukson; Yenny Ernitawati; Indah Dewi Mulyani; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.979

Abstract

Local Revenue (PAD) is an important part of the area which is considered as the level of government independence in the financial sector, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and billboard tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs that can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and billboard tax on Brebes Regency PAD in 2015–2019. This research is a quantitative descriptive study. The data used is secondary data. Data collection techniques are carried out through observation, interviews and literature studies. Data analysis using SPSS is descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, F test, and determination coefficient test. The results showed that the entertainment tax partially had a significant effect on PAD; parking taxes partially have a significant effect on PAD; the billboard tax partially affects pad significantly. Simultaneously, entertainment tax, parking tax and billboard tax have a significant effect on PAD.
Pengaruh Periode Perputaran Persediaan dan Pertumbuhan Penjualan terhadap Profitabilitas pada CV Dian Ayu Setiabudi Brebes Bambang Kuryanto; Maftukhin; Hilda Kumala Wulandari; Dumadi; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.983

Abstract

Profitability is an important part for every company because the amount or not of profitability obtained will affect the company's financial condition. In addition, inventory turnover is also an important part of the company if the company is able to increase inventory turnover properly which will increase profitability quickly. Sales turnover is also an important thing for companies that affect profitability. If sales increase, then profitability will also increase. The purpose of this study was to determine the effect of inventory turnover, and sales growth on profitability in the company CV Dian Ayu Setiabudi. The type of research used in this study is a type of quantitative research data, which is carried out by processing data with the help of the SPSS application. The data is presented in the form of a table presented in the study and concludes the results of research related to the effect of inventory turnover and sales growth on profitability on CV Dian Ayu Setiabudi. The results of this study show that partial inventory turnover has a significant influence on profitability, partial sales growth has a significant influence on profitability, periods of turnover and sales growth simultaneously have a significant positive effect on profitability.
Faktor-Faktor yang Mempengaruhi Pemilihan Karier Menjadi Akuntan Publik di Universitas Muhadi Setiabudi Ma’rifatul Indra Oktaviani; Yenny Ernitawati; Dumadi; Anisa Sains Kharisma; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.984

Abstract

The purpose of this study is to find out whether professional training, work environment, and social values affect the perception of accounting students having a career as a public accountant. This research is included in the type of descriptive research with a quantitative approach. This primary data collection method was carried out using a questionnaire method that was distributed to respondents. The population in this study were employees who took accounting study programs at Muhadi Setiabudi University. The results of this study stated that partially the factors of professional training, work environment, and social values had a significant effect on career selection to become public accountants by employees who took accounting study programs at Muhadi Setiabudi University (UMUS). Simultaneously F-count is greater than F-table. The calculation shows that professional training, work environment, and social values together have a significant influence on the selection of a career as a public accountant by employees who take accounting study programs at Muhadi Setiabudi University or in other words, the hypothesis is accepted.
Analisis Kinerja Keuangan Ditinjau dari Rentabilitas, Likuiditas dan Solvabilitas pada Peternakan Puyuh Petelur Hidayatai Cahyani Eka Putri; Dumadi; Titi Rahmawati; Roni; Anisa Sains Kharisma
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.988

Abstract

This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes Regency from January to December 2020 in terms of rentability, liquidity, and solvency. This research uses descriptive and qualitative analysis methods, focusing on the financial performance of animal husbandry. Based on the research, the results of the research obtained are that Mr. Roni's farm has a fairly good performance, a rentability level of 0.70 and a liquidity level of 1.60 and for the calculation of a solvency ratio level of 0.63% which is too high, when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has excellent performance, rentability level of 0.76 and liquidity level of 2.19 and for the calculation of solvency ratio level of 0.49% which is lower when compared to the calculation of solvency ratio of other breeders. Mr. Raste's farm has a fairly good performance, a rentability level of 0.72 and a liquidity level of 1.67 and for the calculation of the solvency ratio rate of 0.61%. Mr. Kito's farm has a fairly good performance, a rentability level of 0.69 and a liquidity level of 1.63 and for the calculation of a solvency ratio of 0.57% which is lower when compared to the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a rentability level of 0.63 and a liquidity level of 1.62 and for the calculation of a solvency ratio of 0.63% which is slightly higher when compared to the calculation of the solvency ratio of other breeders.

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